Establishing and contributing to an HSA can be more than just a way for individuals to save taxes and gain control over their medical care expenditures. It can also be a retirement vehicle, especially for taxpayers who  are maxed out on their other retirement plan options or who can’t contribute to an IRA because of the income limitations.  There is no requirement that medical expenses must be paid or   reimbursed from the HSA, so a taxpayer can maximize tax-free growth in the account by using funds from other sources to pay routine medical costs.  Later, distributions can be used tax-free to pay post-retirement medical expenses.  Or, if used for non-medical purposes, a retiree age 65 or older will pay income tax, but not a penalty, on the distribution.  Unlike IRAs, no minimum distributions are required to be made from HSAs at any specific age.